Taxes Flashcards

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1
Q

What were the two categories of tax?

A

Direct and indirect

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2
Q

Difference between direct and indirect taxes

A
Direct = burdened on individuals' incomes and collected by royal officials
Indirect = Levied on goods and duties, collected by tax farmers
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3
Q

How much did direct taxes make up of the government’s income?

A

1/3

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4
Q

How much did indirect taxes make up of the government’s income?

A

1/2

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5
Q

What was the oldest of all of France’s state taxes?

A

Taille

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6
Q

The Taille was the royal government’s most profitable impost, how much did it bring in every year?

A

About 20 million livres

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7
Q

Why were the First and Second Estates exempt from Taille payment?

A

It was intended as a payment for military service - the Second Estate fought and the First Estate could not fight

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8
Q

Who did the burden of the Taille fall mostly on?

A

Peasants and rural landholders

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9
Q

Why was the Taille first imposed?

A

To meet the cost of the Seven Years’ War

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10
Q

Why was the Taille the most unpopular tax?

A

It was inconsistent because it was easy to evade, particularly for city dwellers
The amount could vary significantly from year to year

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11
Q

How was the Taille calculated?

A

According to the value of property owned and income received

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12
Q

Was the Taille direct or indirect?

A

Direct

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13
Q

How much was the Vingtième tax on income?

A

5%

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14
Q

When was the Vingtième introduced and then renewed?

A

1749

Renewed at the beginning of the Seven Years’ War in 1756 and again in 1760

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15
Q

Why was the Vingtième introduced?

A

To offset war costs

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16
Q

Was the Vingtième a direct or indirect tax?

A

Direct

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17
Q

When did most people expect the Vingtième to be withdrawn? What did Louis XVI do instead, despite opposition from the parlements and the people?

A

End of Seven Years’ War in 1763

Louis continued to renew it

18
Q

When did Capitation become permanent?

A

Early 18th century

19
Q

When was Capitation first introduced?

A

1695

20
Q

Why was Capitation first introduced?

A

A wartime measure

21
Q

What determined how an individual paid the Capitation tax?

A

Profession

22
Q

How many different payment levels for Capitation were there?

A

22

23
Q

Depending on social class, what did the payment levels of Capitation range from?

A

1-2000 livres

24
Q

Who was taxed by the Vingtième?

A

Third Estate

25
Q

Who was taxed by Capitation?

A

In the theory the Second and Third Estates

Over time the nobility found ways to greatly reduce the

26
Q

In practice the capitation was an addition to what?

A

The taille

27
Q

When was Capitation abolished?

A

After the Revolution

28
Q

Was Capitation direct or indirect?

A

Direct

29
Q

What was the Gabelle?

A

A duty payable on salt

30
Q

Was the Gabelle a direct or indirect tax?

A

Indirect

31
Q

How was salt sold to prevent smuggling, black-marketeering and avoidance of the Gabelle?

A

In minimum amounts at official stores

32
Q

By the 1780s, how much did the Gabelle raise per annum? What % of the royal government’s taxation revenue was this?

A

55 million livres

10%

33
Q

Why was the Gabelle widely unpopular?

A

It was payable by everyone and difficult to avoid

34
Q

What was the Aidas tax?

A

A tax on food and drink

35
Q

What did the Aidas tax particularly target?

A

Wine, the most popular alcoholic drink in the 18th century

36
Q

Was the Aidas a direct or indirect tax?

A

Indirect

37
Q

Who paid the Aidas?

A

Everyone

38
Q

What was the Octrios tax?

A

A tariff on goods entering towns and cities, particularly Paris

39
Q

Was the Octrios tax direct or indirect?

A

Indirect

40
Q

Who was taxed by the Octrios?

A

Everyone

41
Q

Indirect taxes were so important that many French cities maintained what?

A

High medieval walls

42
Q

Why did many French cities maintain high medieval walls?

A

To force goods coming into the city to pass through the gates, where they were inspected and taxed